Brazilian economist. Graduated from FEA-USP in 1964, a Master in Economics from the Pontifical Catholic University of São Paulo. Between 1965 and 1969, was professor of Economics at PUC-SP and the Faculty of Philosophy, Sciences and Letters of Rio Claro. In early 1970, he worked at the University of Chile and the University of Los Andes in Bogota. He is currently a professor at the School of Business Administration, School of Economics, Getulio Vargas Foundation of São Paulo School of Economics and Business Administration at the Catholic University of São Paulo. A Fellow of the Lincoln Institute of Land Policy, a think tank in Cambridge (Massachusetts) dedicated to issues related to taxation, land use and regulation.